Income tax return verification through Form ITR-V governs unverified electronic filings and prescribed modes of completion. Income tax return verification is required where returns in specified ITR forms are electronically transmitted but not digitally or electronically verified. Form ITR-V records the assessee's declaration that the return information is correct and complete, and its instructions provide for verification through approved electronic modes or by sending the duly signed form to the Centralized Processing Centre, Bengaluru by the prescribed postal method. The instructions also state that Form ITR-V is not evidence of filing while verification remains pending and that improper signing can invalidate the form.